Table 1 below reflects the indicative margin for related party loans obtained or provided during 2022 that should
be added to the new base reference rates i.e., RFRs.
Table 1: Base reference rates for RFRs
Table 2 below reflects indicative margins for related party loans obtained or provided prior to 2022 where the
base reference rates are IBORs (updated for 2021 margins).
Table 2: Base reference rates for IBORs